Decree No. 151/2004/ND-CP amends the import tax rates for certain goods under the List of Goods and Tariffs of Vietnam implementing the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the years 2003-2006. This Decree applies to the Ministry of Finance, the Ministry of Industry, the Ministry of Construction, and related agencies.
적용 범위
The Ministry of Finance, the Ministry of Industry, the Ministry of Construction, and related agencies
핵심 사항
- The Ministry of Finance shall be responsible for guiding the implementation of this Decree.
- This Decree takes effect fifteen days after its publication in the Official Gazette.
- The CEPT tariff for Portland cement, aluminum cement, and multi-functional carboxylic acids will be adjusted annually from 2004 to 2006.
- Polymers from vinyl chloride or other olefins that have been halogenated have a CEPT tariff changing from 10% to 5% during the years 2003-2006.
- Fluoro-polymers and other types of polymers have a CEPT tariff of 0% for all years.
🌐 이 문서의 사회적 영향
- Cement manufacturers, multi-functional carboxylic acid producers, and polymer manufacturers will be directly affected by the adjustment of the tariff rates.
- Consumers may notice changes in the prices of related goods due to changes in import tariffs.
- Companies producing electrical wires or telephone cables need to pay attention to the tariff rates for input materials.
❓ 자주 묻는 질문
What is the CEPT tariff rate for Portland cement in 2004?
The CEPT tariff rate for Portland cement in 2004 is 20%.
What is the CEPT tariff rate for polymers from vinyl chloride?
The CEPT tariff rate for polymers from vinyl chloride changes from 10% to 5% during the years 2003-2006.
What is the CEPT tariff rate for fluoro-polymers?
The CEPT tariff rate for fluoro-polymers is 0% for all years from 2003 to 2006.
When does this Decree take effect?
This Decree takes effect fifteen days after its publication in the Official Gazette.
What responsibility does the Ministry of Finance have?
The Ministry of Finance shall be responsible for guiding the implementation of this Decree.
전문
DECREE OF THE GOVERNMENT
Regarding the amendment of import tax rates for certain goods listed in
The List of Goods and Tariff Rates of Vietnam
Implementing the Agreement on Trade Preferential Tariffs (CEPT)
of the Association of Southeast Asian Nations (ASEAN) for the years 2003 - 2006
issued together with Decree No. 78/2003/NĐ-CP
dated July 1, 2003 of the Government
_____________________
THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Export Tax and Import Tax dated December 26, 1991, amended and supplemented by the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax dated July 5, 1993, and the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax dated May 20, 1998;
Pursuant to Resolution No. 292/NQ-UBTVQH9 dated November 8, 1995 of the Standing Committee of the National Assembly regarding the Program to Reduce Import Taxes of Vietnam to Implement the Agreement on Trade Preferential Tariffs (CEPT) of the Association of Southeast Asian Nations (ASEAN);
At the proposal of the Minister of Finance, the Minister of Industry, and the Minister of Construction,
DECREE:
Article 1. Amend the import tax rates for certain goods listed in the List of Goods and Tariff Rates of Vietnam implementing the Agreement on Trade Preferential Tariffs (CEPT) of the Association of Southeast Asian Nations (ASEAN) for the years 2003 - 2006 issued together with Decree No. 78/2003/NĐ-CP dated July 1, 2003 of the Government (Annexed List).
Article 2. This Decree takes effect fifteen days after its publication in the Official Gazette.
Article 3. The Ministry of Finance shall be responsible for guiding the implementation of this Decree.
Article 4. The Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, and Chairmen of provincial people's committees directly under the central government shall be responsible for implementing this Decree./.
PRIME MINISTER
Phan Van Khai
LIST
LIST OF GOODS AND AMENDED IMPORT TAX RATES FOR CERTAIN ITEMS IN THE LIST OF GOODS AND TAX RATES OF VIETNAM TO IMPLEMENT THE AGREEMENT ON TRADE PREFERENTIAL TARIFFS (CEPT) OF THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN) FOR THE YEARS 2004 - 2006
(Issued together with Decree No. 151/2004/NĐ-CP dated August 5, 2004 of the Government)
|
Item Code |
Description of Goods |
CEPT Tax Rate |
||||
|
2004 |
2005 |
2006 |
||||
|
2523 |
|
|
Portland cement, aluminum cement, slag cement (lightweight), super-sulfate cement and water-resistant cement (hydraulic cement), similar, uncolored or colored, or in clinker form |
|
|
|
|
2523 |
10 |
|
- Clinker cement: |
|
|
|
|
2523 |
10 |
10 |
- - For producing white cement |
15 |
10 |
5 |
|
2523 |
10 |
90 |
- Paddy: |
15 |
10 |
5 |
|
|
|
|
- Portland cement: |
|
|
|
|
2523 |
21 |
00 |
- White cement, uncolored or artificially colored |
20 |
20 |
5 |
|
2523 |
29 |
|
- - - Other |
|
|
|
|
2523 |
29 |
10 |
- - - Colored cement |
20 |
20 |
5 |
|
2523 |
29 |
90 |
- - Of chickens of the species Gallus domesticus |
20 |
20 |
5 |
|
2523 |
30 |
00 |
- Aluminum cement |
20 |
20 |
5 |
|
2523 |
90 |
00 |
- Other water-resistant cement |
20 |
20 |
5 |
|
2917 |
|
|
Multifunctional carboxylic acids, aldehydes, halides, peroxides, and peroxyacids thereof; halogenated, sulfonated, nitro-, and nitroso-derivatives of these substances |
|
|
|
|
|
|
|
- Monofunctional multifunctional carboxylic acids, aldehydes, halides, peroxides, and peroxyacids thereof; derivatives of these substances: |
|
|
|
|
2917 |
11 |
00 |
- - Oxalic acid, its salts, and esters |
0 |
0 |
0 |
|
2917 |
12 |
|
- - Adipic acid, its salts, and esters: |
|
|
|
|
2917 |
12 |
10 |
- - - Dioctyl adipate (DOA) |
5 |
5 |
5 |
|
2917 |
12 |
90 |
- - Of chickens of the species Gallus domesticus |
0 |
0 |
0 |
|
2917 |
13 |
00 |
- - Azelaic acid, sebacic acid, their salts, and esters |
0 |
0 |
0 |
|
2917 |
14 |
00 |
- Maleic aldehyde |
0 |
0 |
0 |
|
2917 |
19 |
00 |
- Paddy: |
0 |
0 |
0 |
|
2917 |
20 |
00 |
- Multifunctional carboxylic acids of cycloaliphatic, cycloolefinic, or cycloterpene nature, aldehydes, halides, peroxides, and peroxyacids thereof, and derivatives of these substances |
0 |
0 |
0 |
|
|
|
|
- Multifunctional aromatic carboxylic acids, aldehydes, halides, peroxides, and peroxyacids thereof, and derivatives of these substances: |
|
|
|
|
2917 |
31 |
00 |
- - Dibutyl orthophthalates |
10 |
5 |
5 |
|
2917 |
32 |
00 |
- - Dioctyl orthophthalates |
10 |
5 |
5 |
|
2917 |
33 |
00 |
- - Dinonyl or didecyl orthophthalates |
10 |
5 |
5 |
|
2917 |
34 |
00 |
- - Other esters of orthophthalic acids |
10 |
5 |
5 |
|
2917 |
35 |
00 |
- - Phthalic aldehyde |
0 |
0 |
0 |
|
2917 |
36 |
00 |
- - Terephthalic acid and its salts |
0 |
0 |
0 |
|
2917 |
37 |
00 |
- - Dimethyl terephthalate |
0 |
0 |
0 |
|
2917 |
39 |
|
- - - Other |
|
|
|
|
2917 |
39 |
10 |
- - - Trioctyltrimellitate (TOTM) |
5 |
5 |
5 |
|
2917 |
39 |
20 |
- - - Other plasticizers of phthalic aldehyde and esters of phthalic aldehyde |
0 |
0 |
0 |
|
2917 |
39 |
90 |
- - Of chickens of the species Gallus domesticus |
0 |
0 |
0 |
|
3904 |
|
|
Polymers from vinyl chloride or other olefins that have been halogenated, in primary form |
|
|
|
|
3904 |
10 |
|
- Poly(vinyl chloride), not mixed with any other substance: |
|
|
|
|
3904 |
10 |
10 |
- - PVC homopolymer, in suspension form |
5 |
5 |
5 |
|
3904 |
10 |
20 |
- - PVC emulsion, in powder form |
0 |
0 |
0 |
|
|
|
|
- - In granule form: |
|
|
|
|
3904 |
10 |
31 |
- - - For the production of electrical or telephone cables |
5 |
5 |
5 |
|
3904 |
10 |
39 |
- - Of chickens of the species Gallus domesticus |
5 |
5 |
5 |
|
3904 |
10 |
40 |
- - Other, in powder form |
5 |
5 |
5 |
|
3904 |
10 |
90 |
- - Other forms |
0 |
0 |
0 |
|
|
|
|
- Other poly(vinyl chloride): |
|
|
|
|
3904 |
21 |
|
- - Not plasticized: |
|
|
|
|
3904 |
21 |
10 |
- - - In powder form |
5 |
5 |
5 |
|
|
|
|
- - - In granule form: |
|
|
|
|
3904 |
21 |
21 |
- - - - For the production of electrical or telephone cables |
5 |
5 |
5 |
|
3904 |
21 |
29 |
- - - - Other |
5 |
5 |
5 |
|
3904 |
21 |
30 |
- - - In liquid or paste form |
0 |
0 |
0 |
|
3904 |
21 |
90 |
- - - Other forms |
0 |
0 |
0 |
|
3904 |
22 |
|
- - Plasticized: |
|
|
|
|
3904 |
22 |
10 |
- - - In powder form |
5 |
5 |
5 |
|
|
|
|
- - - In granule form: |
|
|
|
|
3904 |
22 |
21 |
- - - - For the production of electrical or telephone cables |
5 |
5 |
5 |
|
3904 |
22 |
29 |
- - - - Other |
5 |
5 |
5 |
|
3904 |
22 |
30 |
- - - In liquid or paste form |
0 |
0 |
0 |
|
3904 |
22 |
90 |
- - - Other forms |
0 |
0 |
0 |
|
3904 |
30 |
|
- Vinyl chloride-vinyl acetate copolymer: |
|
|
|
|
3904 |
30 |
10 |
- - In powder form |
3 |
3 |
3 |
|
|
|
|
- - In granule form: |
|
|
|
|
3904 |
30 |
21 |
- - - For the production of electrical or telephone cables |
5 |
5 |
5 |
|
3904 |
30 |
29 |
- - Of chickens of the species Gallus domesticus |
5 |
5 |
5 |
|
3904 |
30 |
90 |
- Paddy: |
0 |
0 |
0 |
|
3904 |
40 |
|
- Other vinyl chloride copolymers: |
|
|
|
|
3904 |
40 |
10 |
- - In powder form |
3 |
3 |
3 |
|
|
|
|
- - In granule form: |
|
|
|
|
3904 |
40 |
21 |
- - - For the production of electrical or telephone cables |
5 |
5 |
5 |
|
3904 |
40 |
29 |
- - Of chickens of the species Gallus domesticus |
5 |
5 |
5 |
|
3904 |
40 |
90 |
- Paddy: |
0 |
0 |
0 |
|
3904 |
50 |
|
- Vinylidene chloride polymer: |
|
|
|
|
3904 |
50 |
10 |
- - In powder form |
3 |
3 |
3 |
|
3904 |
50 |
20 |
- - In granule form |
5 |
5 |
5 |
|
3904 |
50 |
30 |
- - In liquid or paste form |
0 |
0 |
0 |
|
3904 |
50 |
90 |
- Paddy: |
0 |
0 |
0 |
|
|
|
|
- Fluoro-polymer: |
|
|
|
|
3904 |
61 |
|
- - Polytetrafluoroethylene: |
|
|
|
|
3904 |
61 |
10 |
- - - In powder form |
3 |
3 |
3 |
|
3904 |
61 |
20 |
- - - In granule form |
5 |
5 |
5 |
|
3904 |
61 |
90 |
- - Of chickens of the species Gallus domesticus |
0 |
0 |
0 |
|
3904 |
69 |
|
- - - Other |
|
|
|
|
3904 |
69 |
10 |
- - - In powder form |
3 |
3 |
3 |
|
3904 |
69 |
20 |
- - - In granule form |
5 |
5 |
5 |
|
3904 |
69 |
90 |
- - Of chickens of the species Gallus domesticus |
0 |
0 |
0 |
|
3904 |
90 |
|
- - Of ducks, geese |
|
|
|
|
3904 |
90 |
10 |
- - In powder form |
3 |
3 |
3 |
|
3904 |
90 |
20 |
- - In granule form |
5 |
5 |
5 |
|
3904 |
90 |
90 |
- Paddy: |
0 |
0 |
0 |
PRIME MINISTER
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